Investment, Accounting, and the Salience of the Corporate Income Tax
Download full text from publisher
References listed on IDEAS
- Jane G. Gravelle, 1994. "The Economic Effects of Taxing Capital Income," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262071584, March.
- Timothy Erickson & Toni M. Whited, 2000. "Measurement Error and the Relationship between Investment and q," Journal of Political Economy, University of Chicago Press, vol. 108(5), pages 1027-1057, October.
- Christian Keuschnigg & Evelyn Ribi, 2009.
"Profit Taxation and Finance Constraints,"
University of St. Gallen Department of Economics working paper series 2009
2009-05, Department of Economics, University of St. Gallen.
- Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo Group Munich.
- Keuschnigg, Christian & Ribi, Evelyn, 2009. "Profit Taxation and Finance Constraints," CEPR Discussion Papers 7433, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," Working Papers 0916, Oxford University Centre for Business Taxation.
- Desai, Mihir A. & Dyck, Alexander & Zingales, Luigi, 2007.
"Theft and taxes,"
Journal of Financial Economics,
Elsevier, vol. 84(3), pages 591-623, June.
- Mihir A. Desai & Alexander Dyck & Luigi Zingales, 2003. "Theft and Taxes," International Tax Program Papers 0501, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Dec 2004.
- Desai, Mihir & Dyck, Alexander & Zingales, Luigi, 2004. "Theft and Taxes," CEPR Discussion Papers 4816, C.E.P.R. Discussion Papers.
- Mihir A. Desai & Alexander Dyck & Luigi Zingales, 2004. "Theft and Taxes," NBER Working Papers 10978, National Bureau of Economic Research, Inc.
- Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005.
"The economic implications of corporate financial reporting,"
Journal of Accounting and Economics,
Elsevier, vol. 40(1-3), pages 3-73, December.
- John R. Graham & Campbell R. Harvey & Shiva Rajgopal, 2004. "The Economic Implications of Corporate Financial Reporting," NBER Working Papers 10550, National Bureau of Economic Research, Inc.
- Jason G. Cummins & Kevin A. Hassett & Stephen D. Oliner, 2006.
"Investment Behavior, Observable Expectations, and Internal Funds,"
American Economic Review,
American Economic Association, vol. 96(3), pages 796-810, June.
- Cummins, Jason & Hassett, Kevin & Oliner, Stephen, 1997. "Investment Behavior, Observable Expectations and Internal Funds," Working Papers 97-30, C.V. Starr Center for Applied Economics, New York University.
- Jason G. Cummins & Kevin A. Hassett & Stephen D. Oliner, 1999. "Investment behavior, observable expectations, and internal funds," Finance and Economics Discussion Series 1999-27, Board of Governors of the Federal Reserve System (US).
- Raj Chetty & Emmanuel Saez, 2010.
"Dividend and Corporate Taxation in an Agency Model of the Firm,"
American Economic Journal: Economic Policy,
American Economic Association, vol. 2(3), pages 1-31, August.
- Saez, Emmanuel & Chetty, Raj, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles 9748526, Harvard University Department of Economics.
- Judd, Kenneth L., 1985.
"Redistributive taxation in a simple perfect foresight model,"
Journal of Public Economics,
Elsevier, vol. 28(1), pages 59-83, October.
- Kenneth L. Judd, 1982. "Redistributive Taxation in a Simple Perfect Foresight Model," Discussion Papers 572, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
- Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
- Edgerton, Jesse, 2010. "Investment incentives and corporate tax asymmetries," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 936-952, December.
- Keating, A. Scott & L. Zimmerman, Jerold, 1999. "Depreciation-policy changes: tax, earnings management, and investment opportunity incentives," Journal of Accounting and Economics, Elsevier, vol. 28(3), pages 359-389, December.
- Steven N. Kaplan & Luigi Zingales, 1997. "Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?," The Quarterly Journal of Economics, Oxford University Press, vol. 112(1), pages 169-215.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Sebastian Eichfelder & Kerstin Schneider, 2014. "Tax Incentives and Business Investment: Evidence from German Bonus Depreciation," CESifo Working Paper Series 4805, CESifo Group Munich.
- Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo Group Munich.
- Becker, Johannes & Steinhoff, Melanie, 2014. "Tax accounting principles and corporate risk-taking," Economics Letters, Elsevier, vol. 125(1), pages 79-81.
More about this item
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nbr:nberwo:18472. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: http://edirc.repec.org/data/nberrus.html .